The study aims to empirically examine the determinants of bank margins from Pakistan, an emerging South Asian economy. To elucidate the importance of the Pakistani banking sector, secondary data has been used, which was extracted from the annual accounts of twentyfour Pakistani scheduled commercial banks (20 conventional, four full-fledged Islamic) over a sample period of 2006 to 2017. The factors identified in the dealership model and the subsequent empirical developments in the dealership model categorized as bank-specific, diversification, regulatory, and industry concentration are analyzed by applying the most-common linear dynamic panel-data estimator, the Generalized Method of Moments (GMM) estimator, developed by Arellano and Bond (1991). The findings reveal that, among the bank-specific variables, funding cost, credit risk, managerial efficiency, market share, and operating cost are significant predictors of bank margins. For diversification variables employed in the study, both variables including net non-interest income and asset diversity are as well significant predictors of bank margins. It is also found that the market concentration variable proxied by the Herfindahl-Hirschman Index (HHI) is significantly predicting bank margins. Subsequently, one of the regulatory variables, the opportunity cost of holding reserves, and one bank-specific variable, the degree of risk aversion, are insignificant in the model.

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.

Purpose - Usage of E-services is critical for businesses to maximize work efficiency and gain competitive advantage. The aim of the study is to explore how awareness of technology and e-services usage in an emerging economy in Pakistan. The studies aimed to explore as to what extent these factors can potentially motivate transport employees towards e-services; who are generally not aware about technology and hence also not confident in using it also. Research design, data, and methodology - Employees from the three transport subsidiary units from a large private company in Pakistan were sampled for the study. Through using self-administered technique, the questionnaires were distributed during the month of April, 2016 to 189 employees. A total of 150 responses were taken further for analysis where the study found a positive link between awareness of technology and e-services usage. Results - This study found positive relationship between intention to use and e-service usage among the employees of three subsidiary units. The paper has reported 30 percent variance explained by the predicting variables in relation with e-services usage. Conclusions - Employees could be motivated to use e-services and latest technology through enhancing their awareness about their respective importance and viability. Accordingly, organizations can foster employees’ intentions to use to enhance e-service usage.

Purpose - This study is aimed at examining Indian consumers’ online shopping motivations, information search, and shopping intentions. The study intends to reveal the relationship between online shopping motivations, information search, and shopping intentions. Research design, data, and methodology - The study employs factor analysis to verify correct loading of items on corresponding factors, and to confirm the applicability of constructs in the Indian context. The model was verified using stepwise regression analysis. Results -The findings show that hedonic and utilitarian motivations significantly affect online information search and shopping intentions. The information search is a significant predictor of online purchase intention. Conclusions - Hedonic and utilitarian motivations are the salient factors affecting online information search and purchase intentions. Marketers are required to design websites that foster an enjoyable online experience. This will attract customers who will browse the website for a longer duration. More time devoted to information search will ensure brand building and loyalty.

최근 세계의 중심가치는 네트웍으로부터 콘텐츠로 이행하고 있으며, 이에 따라 핵심산업 분야도 IT산업에서 문화콘텐츠산업으로 그 중심이 옮겨지고 있다. 특히 문화산업 중 게임산업은 규모면에서나 사회적 영향면에서 타 문화산업에 비해 가장 큰 영향력을 가진 산업으로 부상할 것으로 예측되고 있다. 게임산업은 문화산업 가운데 기술, 문화, 인문학, 산업 부문을 포함하는 ‘종합엔터테인먼트산업'적 특성이 가장 잘 나타나는 산업이며, 분리되어 있던 각 게임분야와 문화산업분야 간의 연계(One-Source Multi-Use)를 확대하는 방향으로 게임개발이 이루어지고 있어 문화산업 전체의 발전을 견인할 수 있는 산업으로 자리매김되고 있다. 국가전략산업으로서 국내 게임산업의 세계경쟁력을 확보하기 위해서는 이같이 게임산업에 내재해 있는 콘텐츠시대의 가치와 특성에 대한 이해와 함께 국내게임산업의 인력부문 및 기술부문의 취약점에 대한 국가적 차원의 정책 마련이 무엇보다 중요하다.